Determinants of Sustainable Software Practices in The Malaysian Electronic Industries AUTHORS: Chukwuyem Giweze, Nor Azah Abdul Aziz Received: 08 Feb, 2022 | Revised: 11 Mar, 2022 | Published: 07 Apr, 2022 PAGES: 1-15 DOI: 10.6007/IJARAFMS/v12-i2/12328 Abstract Full Text PDF Article Detail Open Access
The Concept and Implementation of Contract for Difference in Derivatives Market AUTHORS: Nor Qamal Danial Mohd Safuan, Azlin Alisa Ahmad, Mat Noor Mat Zain Received: 11 Feb, 2022 | Revised: 14 Mar, 2022 | Published: 07 Apr, 2022 PAGES: 16-24 DOI: 10.6007/IJARAFMS/v12-i2/12365 Abstract Full Text PDF Article Detail Open Access
Subsequent Events Under COVID-19 Pandemic AUTHORS: Sulieman Al-Bishtawi, Mohammed Nawwaf Al-Harasees Received: 11 Feb, 2022 | Revised: 19 Mar, 2022 | Published: 07 Apr, 2022 PAGES: 25-43 DOI: 10.6007/IJARAFMS/v12-i2/13112 Abstract Full Text PDF Article Detail Open Access
The Board of Directors and the Audit Committee as Internal Governance Mechanisms and their Impact on Corporate Risk Disclosure in Light of COVID-19 Pandemic AUTHORS: Ibtisam Almasaeid Received: 15 Feb, 2022 | Revised: 17 Mar, 2022 | Published: 09 Apr, 2022 PAGES: 44-55 DOI: 10.6007/IJARAFMS/v12-i2/13051 Abstract Full Text PDF Article Detail Open Access
HOTE Model for Accounting Information System Adoption for Small and Medium Scale Enterprises in Northern Ghana AUTHORS: Fuseini Mahama, Halina Mohamed Dahlan Received: 19 Feb, 2022 | Revised: 21 Mar, 2022 | Published: 10 Apr, 2022 PAGES: 56-83 DOI: 10.6007/IJARAFMS/v12-i2/13021 Abstract Full Text PDF Article Detail Open Access
A Systematic Literature Review on Tax Evasion: Insights and Future Research Agenda AUTHORS: Nivakan Sritharan, Salawati Sahari, Cheuk Choy Sheung Sharon Received: 14 Feb, 2022 | Revised: 16 Mar, 2022 | Published: 11 Apr, 2022 PAGES: 84-105 DOI: 10.6007/IJARAFMS/v12-i2/13089 Abstract Full Text PDF Article Detail Open Access
Developing a Survey Instrument to Study Asset Misappropriation in the Malaysian Public Sector AUTHORS: Radziah Mohd Dani, Noorhayati Mansor, Nor Raihana Asmar Mohd Noor Received: 10 Feb, 2022 | Revised: 15 Mar, 2022 | Published: 06 Apr, 2022 PAGES: 106-131 DOI: 10.6007/IJARAFMS/v12-i2/13230 Abstract Full Text PDF Article Detail Open Access
The Mediation of Islamic Well-Being Affects on Knowledge Transfer for Malaysian Islamic Banking Employees AUTHORS: Adibah Alawiah Osman, Azwan Abdullah, Siti Maziah Ab Rahman, Nor Zawani Mamat@Ibrahim, Sharul Shahida Shakrein Safian, Norhasimah Shaharuddin Received: 13 Mar, 2022 | Revised: 17 Apr, 2022 | Published: 11 May, 2022 PAGES: 132-149 DOI: 10.6007/IJARAFMS/v12-i2/13086 Abstract Full Text PDF Article Detail Open Access
An Analysis of Rice Supply in Malaysia Post Covid-19 - From an Agriculture-Related Fiqh Perspective AUTHORS: Mohd Borhanuddin Zakaria, Nik Abdul Rahim Nik Abdul Ghani Received: 18 Mar, 2022 | Revised: 20 Apr, 2022 | Published: 11 May, 2022 PAGES: 150-160 DOI: 10.6007/IJARAFMS/v12-i2/12295 Abstract Full Text PDF Article Detail Open Access
Debt Collection Strategies and Financial Sustainability of Mobile Lending Firms AUTHORS: Fred Gichana Atandi, Gideon Kirui Received: 13 Mar, 2022 | Revised: 07 Apr, 2022 | Published: 08 May, 2022 PAGES: 161-175 DOI: 10.6007/IJARAFMS/v12-i2/13184 Abstract Full Text PDF Article Detail Open Access
The Impact of Covid-19 on Academic Dishonesty: Malaysian Evidence AUTHORS: Roslan Abdul Wahab, Nooriha Mansor, Sunarti Halid, Rahayu Abdul Rahman Received: 17 Mar, 2022 | Revised: 19 Apr, 2022 | Published: 14 May, 2022 PAGES: 176-185 DOI: 10.6007/IJARAFMS/v12-i2/12917 Abstract Full Text PDF Article Detail Open Access
Sustainable Development in Malaysia: Unravel the Tale of Rural Economic Development AUTHORS: Nazmi @ Nazni Noordin, Zaherawati Zaka, Mohd Zool Hilmie Mohamed Sawal Received: 13 Mar, 2022 | Revised: 16 Apr, 2022 | Published: 08 May, 2022 PAGES: 186-202 DOI: 10.6007/IJARAFMS/v12-i2/13319 Abstract Full Text PDF Article Detail Open Access
Effect of Fraud Risk Management Skills on Value-Based Financial Performance of Banks in Ghana AUTHORS: Paul Kwasi Apreku-Djan, Francis Ameyaw, Francis Kuma, Frank Ameko Ahiale, Maxwell Owusu Received: 18 Mar, 2022 | Revised: 21 Apr, 2022 | Published: 19 May, 2022 PAGES: 203-226 DOI: 10.6007/IJARAFMS/v12-i2/13340 Abstract Full Text PDF Article Detail Open Access
The Effect of A Holistic Merger and Acquisition Capability Framework on Value-Based Financial Performance of Banks in Ghana AUTHORS: Paul Kwasi Apreku-Djan, Francis Ameyaw, Samuel Kwabena Ayittah, Frank Ahiale, Maxwell Owusu Received: 10 Mar, 2022 | Revised: 13 Apr, 2022 | Published: 15 May, 2022 PAGES: 227-258 DOI: 10.6007/IJARAFMS/v12-i2/13355 Abstract Full Text PDF Article Detail Open Access
Effect of Pre-Merger and Acquisition Capability Strategies on Value-Based Financial Performance of Banks in Ghana AUTHORS: Paul Kwasi Apreku-Djan, Francis Ameyaw, Francis Kuma, Frank Ahiale, Maxwell Owusu Received: 18 Mar, 2022 | Revised: 21 Apr, 2022 | Published: 19 May, 2022 PAGES: 259-284 DOI: 10.6007/IJARAFMS/v12-i2/13356 Abstract Full Text PDF Article Detail Open Access
The Factors Influencing of Value based Perspective on Corporate Zakah Payment Decisions in Malaysia: A Proposed Conceptual Model AUTHORS: Siti Maziah Ab Rahman, Khalid Abdul Wahid, Adibah Alawiah Osman, Nor Zawani Mamat@Ibrahim, Mohd Hafeez Al-Amin Abdul Wahab, Abdul Aziz Yaacob Received: 16 Mar, 2022 | Revised: 19 Apr, 2022 | Published: 07 May, 2022 PAGES: 285-297 DOI: 10.6007/IJARAFMS/v12-i2/13115 Abstract Full Text PDF Article Detail Open Access
Literature-based Challenges and Problems of Robotic Process Automation within the Business Organization AUTHORS: Angel R. Otero Received: 17 Mar, 2022 | Revised: 21 Apr, 2022 | Published: 27 May, 2022 PAGES: 298-305 DOI: 10.6007/IJARAFMS/v12-i2/13261 Abstract Full Text PDF Article Detail Open Access
Impact of Fintech (Financial Technologies) Usage on The Financial and Non-Financial Performance of Small and Medium Scale Enterprises in Nigeria AUTHORS: Taibat Adenike Akanbi, M. O. Oladejo, O. A. Oyeleye Received: 17 Mar, 2022 | Revised: 10 Apr, 2022 | Published: 16 May, 2022 PAGES: 306-316 DOI: 10.6007/IJARAFMS/v12-i2/13262 Abstract Full Text PDF Article Detail Open Access
Political Connection and Performance in Indonesian Banking Firms: The Role of Board Gender Diversity AUTHORS: Maulida Nurul Innayah, Hardiyanto Wibowo, Safitri Mukarromah, Bima Cinintya Pratama Received: 10 Mar, 2022 | Revised: 14 Apr, 2022 | Published: 16 May, 2022 PAGES: 317-333 DOI: 10.6007/IJARAFMS/v12-i2/13129 Abstract Full Text PDF Article Detail Open Access
Integrating Sustainable Tourism Model and Intellectual Capital Model for Sustainability of Hotel Industry during Covid-19 Pandemic AUTHORS: Rabiaal Adawiyah Shazali, Amrizah Kamaluddin, Shukriah Saad Received: 17 Mar, 2022 | Revised: 16 Apr, 2022 | Published: 23 May, 2022 PAGES: 334-355 DOI: 10.6007/IJARAFMS/v12-i2/11352 Abstract Full Text PDF Article Detail Open Access
Intention to Invest Based on Investors Financial Literacy and Perceptual Antecedent: Evidence in Indonesia AUTHORS: Yuyun Isbanah, Trias Madanika Kusumaningrum, R. A. Sista Paramita Received: 07 Apr, 2022 | Revised: 11 May, 2022 | Published: 10 Jun, 2022 PAGES: 356-369 DOI: 10.6007/IJARAFMS/v12-i2/13117 Abstract Full Text PDF Article Detail Open Access
Audit Tenure, Auditor Specialization and Audit Report Lag: The Case of Companies Listed on Ghana Stock Exchange AUTHORS: Francis Donee Domogoun, Stephen Atasigima Awinepoya Received: 09 Apr, 2022 | Revised: 13 May, 2022 | Published: 10 Jun, 2022 PAGES: 370-391 DOI: 10.6007/IJARAFMS/v12-i2/12948 Abstract Full Text PDF Article Detail Open Access
Investigating the Factors Influencing Turnover Intentions in the Nigerian Banking Sector AUTHORS: Azubuike Chigbundu, Habsah Binti Muda Received: 13 Apr, 2022 | Revised: 17 May, 2022 | Published: 10 Jun, 2022 PAGES: 392-422 DOI: 10.6007/IJARAFMS/v12-i2/13091 Abstract Full Text PDF Article Detail Open Access
Franchise Agreement and Its Concept, Significance, Historical Development: A Case Study in the United Arab Emirates AUTHORS: Mohammed A. O. Abdulqawi, Ahmad C. Yaacob, Kawthar Bayoumi, Ahmed A. A. Shehab Received: 09 Apr, 2022 | Revised: 08 May, 2022 | Published: 11 Jun, 2022 PAGES: 423-432 DOI: 10.6007/IJARAFMS/v12-i2/13946 Abstract Full Text PDF Article Detail Open Access
Factors that Affect the Local Government Financial Performance (Study on District/City Governments in Jambi Province) AUTHORS: Rico Wijaya, Agus Solikhi Received: 07 Apr, 2022 | Revised: 11 May, 2022 | Published: 10 Jun, 2022 PAGES: 433-448 DOI: 10.6007/IJARAFMS/v12-i2/13357 Abstract Full Text PDF Article Detail Open Access
Appraising Legal and Regulatory Framework for Personal Financing Offering by Islamic Banks and Non-bank Institutions in Malaysia AUTHORS: Ibtisam @ Ilyana Ilias, Mastika Nasrun, Nurul Aini Muhamed Received: 09 Apr, 2022 | Revised: 12 May, 2022 | Published: 16 Jun, 2022 PAGES: 449-470 DOI: 10.6007/IJARAFMS/v12-i2/13922 Abstract Full Text PDF Article Detail Open Access
Does Chinese Exchanges Affect Bitcoin Price? AUTHORS: Alice Huong Yong Zheng, Amy Huong Yong Jing, Rossazana Ab-Rahim Received: 05 Apr, 2022 | Revised: 07 May, 2022 | Published: 11 Jun, 2022 PAGES: 471-482 DOI: 10.6007/IJARAFMS/v12-i2/12880 Abstract Full Text PDF Article Detail Open Access
Nonperforming Loans in Malaysia’s Commercial Banks: Analysis of Trend and Issues AUTHORS: Normah Erra Zulkifli, Zuriyati Ahmad Received: 15 Apr, 2022 | Revised: 17 May, 2022 | Published: 09 Jun, 2022 PAGES: 483-494 DOI: 10.6007/IJARAFMS/v12-i2/12930 Abstract Full Text PDF Article Detail Open Access
Generation Y’s Intention to Invest in Retirement Planning AUTHORS: Muthaloo Subramaniam, Abdolhossein Zameni, Oh Tian Yu, Poh Kiong Tee Received: 20 Apr, 2022 | Revised: 22 May, 2022 | Published: 25 Jun, 2022 PAGES: 495-509 DOI: 10.6007/IJARAFMS/v12-i2/13264 Abstract Full Text PDF Article Detail Open Access
Evaluating The Usage of Domestic Water for Good Health and Well Being AUTHORS: Raja Adzrin Raja Ahmad, Noor Hidayah Ab Aziz, Saunah Zainon, Agung Nur Probohudono, Shochrul Rohmatul Ajija Received: 08 Apr, 2022 | Revised: 13 May, 2022 | Published: 16 Jun, 2022 PAGES: 510-524 DOI: 10.6007/IJARAFMS/v12-i2/14122 Abstract Full Text PDF Article Detail Open Access
The Effect of Board Diversity and Corporate Performance in Malaysia: Pre- and During COVID-19 Pandemic AUTHORS: Siti Marlia Shamsudin, Mohd Taufik Mohd Suffian, Liyana Ab. Rahman Received: 09 Apr, 2022 | Revised: 15 May, 2022 | Published: 22 Jun, 2022 PAGES: 525-536 DOI: 10.6007/IJARAFMS/v12-i2/14114 Abstract Full Text PDF Article Detail Open Access
Financial Literacy Module for Micro Businesses Entrepreneur: Systematic Literature Review AUTHORS: Nurul Aini Muhamed, Fauzias Mat Nor, Norhaziah Nawai, Syahidawati Shahwan, Junaidah Abu Seman, Mahdhir Abdullah, Mohammad Noorizzuddin Nooh, Aimi Fadzirul Kamarubahrin Received: 13 Apr, 2022 | Revised: 17 May, 2022 | Published: 09 Jun, 2022 PAGES: 537-548 DOI: 10.6007/IJARAFMS/v12-i2/14119 Abstract Full Text PDF Article Detail Open Access
The Role of Mobile Money Deposits on Savings Mobilization of Boda-Boda Youths in Wote Town, Makueni County AUTHORS: Patrick Gudda, Edmund Kanyugi Gathuru, Joshua Muuo Thomas Received: 10 Apr, 2022 | Revised: 12 May, 2022 | Published: 07 Jun, 2022 PAGES: 549-559 DOI: 10.6007/IJARAFMS/v12-i2/14138 Abstract Full Text PDF Article Detail Open Access
Do Internal Bank Factors or Macroeconomic Indices Hinder Loan Growth in Malaysian Commercial Banks AUTHORS: Salwani Affandi, Nabilah Abdul Shukur, Fadli Fizari Abu Hassan Asari, Alia Farhana Masod Received: 11 Apr, 2022 | Revised: 13 May, 2022 | Published: 09 Jun, 2022 PAGES: 560-572 DOI: 10.6007/IJARAFMS/v12-i2/14097 Abstract Full Text PDF Article Detail Open Access
A Theoretical Assessment on the Relationship between Working Capital Investment and Firm's Performance AUTHORS: Jamiu Adeniyi Akindele, Asri Marsidi, Shaharudin Jakpar, Lateef Yunusa, Adamu Babale Received: 16 Apr, 2022 | Revised: 19 May, 2022 | Published: 20 Jun, 2022 PAGES: 573-589 DOI: 10.6007/IJARAFMS/v12-i2/14353 Abstract Full Text PDF Article Detail Open Access
Examining the Effectiveness of Video Competition among Malaysian and Indonesian Accounting Undergraduates in Advancing the Sustainable Development Goals AUTHORS: Corina Joseph, Saifulrizan Norizan, Afaf Izzati Nafhah Radzi, Yussri Sawani, Mariam Rahmat Received: 19 Apr, 2022 | Revised: 12 May, 2022 | Published: 10 Jun, 2022 PAGES: 590-607 DOI: 10.6007/IJARAFMS/v12-i2/14192 Abstract Full Text PDF Article Detail Open Access
Predicting Factors of the Life Insurance Policyholder’s Self-Disclosure on Medical History Information AUTHORS: Adzlenna Isa, Rina Fadhilah Ismail Received: 19 Apr, 2022 | Revised: 21 May, 2022 | Published: 29 Jun, 2022 PAGES: 608-620 DOI: 10.6007/IJARAFMS/v12-i2/14260 Abstract Full Text PDF Article Detail Open Access
The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia AUTHORS: Nurul Nazlia Jamil, Hasnah Haron, Nathasa Mazna Ramli, Sumaiyah Abd Aziz, Syahnaz Sulaiman, Anderes Gui Received: 16 Apr, 2022 | Revised: 13 May, 2022 | Published: 12 Jun, 2022 PAGES: 621-642 DOI: 10.6007/IJARAFMS/v12-i2/14277 Abstract Full Text PDF Article Detail Open Access
The Interplay Amongst Internal Auditors’ Psychological Capital, Creative Performance and Internal Control Efficiency AUTHORS: Mohammad Al-Hajaia Received: 15 Apr, 2022 | Revised: 17 May, 2022 | Published: 13 Jun, 2022 PAGES: 643-659 DOI: 10.6007/IJARAFMS/v12-i2/14354 Abstract Full Text PDF Article Detail Open Access
Growth and Value Fund Performance Comparison AUTHORS: Lim Min, Aminah Shari, Leah Tseu Lee Yah, Lovenigasri Rajendran, Shirley Ling, Teo Qi Mei Received: 19 Apr, 2022 | Revised: 21 May, 2022 | Published: 17 Jun, 2022 PAGES: 660-671 DOI: 10.6007/IJARAFMS/v12-i2/14283 Abstract Full Text PDF Article Detail Open Access
The Reality of Municipalities at Gaza Strip in Scientific Research: An Analytical Study AUTHORS: Salem Mohamed Salem Jouda Received: 16 Apr, 2022 | Revised: 18 May, 2022 | Published: 13 Jun, 2022 PAGES: 672-685 DOI: 10.6007/IJARAFMS/v12-i2/14356 Abstract Full Text PDF Article Detail Open Access
Predictors to Job Motivation among Private Sector Employees in Malaysia AUTHORS: Muhammad Omar, Asmahani Mahdi, Leviana Andrew, Mohd Zamri Abu Bakar, Habiel Zakariah Received: 13 Apr, 2022 | Revised: 15 May, 2022 | Published: 25 Jun, 2022 PAGES: 686-693 DOI: 10.6007/IJARAFMS/v12-i2/14274 Abstract Full Text PDF Article Detail Open Access
Determinants of Tax Compliance among Micro Business: Malaysian Perspective AUTHORS: Mohd Nasrul Asraf Kon@Sapawi, Nadiah Abd Hamid, Roszilah Shamsuddin, Saifulrizan Norizan Received: 19 Apr, 2022 | Revised: 21 May, 2022 | Published: 16 Jun, 2022 PAGES: 694-707 DOI: 10.6007/IJARAFMS/v12-i2/14289 Abstract Full Text PDF Article Detail Open Access
Internal Audit Effectiveness: A Pilot Study Analysis at Malaysian Public Sector AUTHORS: Siti Nur Farhanah binti Kifflee, Mohd Abdullah Jusoh Received: 17 Apr, 2022 | Revised: 19 May, 2022 | Published: 20 Jun, 2022 PAGES: 708-727 DOI: 10.6007/IJARAFMS/v12-i2/14175 Abstract Full Text PDF Article Detail Open Access
Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector AUTHORS: Joanne Shaza Janang, Nurshafarrina Binti Abdul Rani, Sin Kit Yeng , Farah Dipah Binti Khalid Received: 19 Apr, 2022 | Revised: 21 May, 2022 | Published: 16 Jun, 2022 PAGES: 728-747 DOI: 10.6007/IJARAFMS/v12-i2/10768 Abstract Full Text PDF Article Detail Open Access
The Effect of The Korean Wave and Financial Literature on Willingness to Subscribe on E-Commerce System Users Paid Services Video Streaming on Demain AUTHORS: Islamiah Kamil Received: 28 Apr, 2022 | Revised: 29 May, 2022 | Published: 26 Jun, 2022 PAGES: 748-764 DOI: 10.6007/IJARAFMS/v12-i2/13993 Abstract Full Text PDF Article Detail Open Access
Seamless Learning from the Perspective of CFL Education: A Systematic Review AUTHORS: Xiaosheng Zhou, Hiang Loon Low, Ying Soon Goh Received: 18 Apr, 2023 | Revised: 19 May, 2023 | Published: 23 Jun, 2023 PAGES: 765-780 DOI: 10.6007/IJARAFMS/v12-i2/20386 Abstract Full Text PDF Article Detail Open Access